Commissioners of Inland Revenue v Korean Syndicate
| Jurisdiction | England & Wales |
| Date | 1920 |
| Year | 1920 |
| Court | King's Bench Division |
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13 cases
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Commissioners of Inland Revenue v Westleigh Estates Company
...it, and had secured royalties to be paid to it by the lessees under a lease of the concession granted by it. Mr. Justice Rowlatt held, [1920] 1 K.B. 598, that the company was not carrying on business within Section 39 of the Finance (No. 2) Act, 1915. This decision was reversed by the Court......
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The Commissioners of Inland Revenue v The Westleigh Estates Company, Ltd
...it, and had secured royalties to be paid to it by the lessees under a lease of the concession granted by it. Mr. Justice Rowlatt held, [1920] 1 K.B. 598, that the company was not carrying on business within Section 39 of the Finance (No. 2) Act, 1915. This decision was reversed by the Court......
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Salisbury House Estate, Ltd v Fry (HM Inspector of Taxes)
...the parties. 12. The following cases, amongst others, were referred to:-Commissioners of Inland Revenue v. Korean Syndicate Ltd.TAX(1), [1920] 1 K.B. 598Commissioners of Inland Revenue v. Westleigh Estates Co., Ltd.TAX(2)Same v. South Behar Railway Co.TAX(3) [1923] 2 K.B. 514; [1925] A.C. 4......
- I Investment Ltd v Comptroller-General of Inland Revenue
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